G-668 - 01/09/2001 - TAX - Ordinances Supporting DocumentsMEMO TO:
FROM:
SUBJECT:
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VILLAGE OF OAK BROOK
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS 60523 -2255
January 2, 2001
Village President & Board of Trustees
Richard A. Martens, Village Attorney
Local Government Taxpayers' Bill of Rights Ordinance
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PHONE 630 990 -3000
FAX 630 990 -0876
W E B S I T E www oak -brook org
During the last legislative session, the Illinois Legislature passed the "Local Government Taxpayers' Bill
of Rights Act" (the "Act "). Municipal interests (e.g. Illinois Municipal League and DuPage Mayors and
Managers Conference) and interests representing payers of locally imposed taxes agreed to support this
Act which is effective January 1, 2001. The legislative intent for this Act states:
"The provisions of this Act are designed to reduce the burden on both taxpayers and tax
collectors by specifically providing that fair and consistent tax processes and procedures
be adopted and disseminated to taxpayers at the local level, while at the same time
preserving local government's full authority to collect taxes lawfully due under their taxing
ordinances."
All units of local government are required to adopt an ordinance that is consistent with the provisions of
the Act The requisite ordinance is attached for your review.
The limitations provided by the Act take precedence over any provisions of any tax ordinance previously
adopted or to be adopted by a unit of local government. The Act applies to locally imposed taxes such as
the utility tax, the telecommunications tax and hotel tax. So- called sales taxes are not covered by the Act.
Fees collected by a unit of local government are also not covered, with the exception of the Infrastructure
Maintenance Fee You may recollect that the Village suspended the imposition of the IMF effective
January 1, 2001, and increased the telecommunications tax to 3%
The attached ordinance provides procedures for audits, late payments, credits /refunds, appeals,
interest/penalties, hearings and voluntary disclosure.
I understand that you will consider this ordinance at your meeting on January 9, 2001. This ordinance is
based on a model prepared by the Home Rule Attorneys of the Illinois Municipal League.
Respectfully submitted,
d
Richard A. Martens
Village Attorney
RAM sps
Attachment
cc: Stephen B. Veitch, Village Manager
Darrell J. Langlois, Finance Officer
3) ORDINANCE #2001- ZO -V -DU- SWM +FP -S -983, AN
ORDINANCE AMENDING ORDINANCE S -965
PROVIDING FOR THE SECOND EXTENSION OF THE
EXPIRATION DATE OF THE VARIANCE GRANTED
THEREIN (9 NATOMA DRIVE, OAK BROOK, IL 60523
Motion by Trustee Savino, seconded by Trustee Kenny, to adopt
Ordinance #2001- ZO -V -DU- SWM +FP -S -983, "An Ordinance
Amending Ordinance S -965 Providing for the Second Extension of the
Expiration Date of the Variance Granted Therein (9 Natoma Drive, Oak
Brook, IL 60523)," as presented and waive the full reading thereof.
ROLL CALL VOTE:
Ayes: 5 - Trustees Butler, Craig, Kenny, McInerney and Savino.
Nays: 0 - None.
Absent: 1 - Trustee Caleel. Motion carried.
4) ORDINANCE #2001- GL- MUN- TX -RR -G -668, AN ORDINANCE
IN CONNECTION WITH RIGHTS AND RESPONSIBILITIES
RELATED TO LOCALLY IMPOSED AND ADMINISTERED
TAXES OF THE VILLAGE OF OAK BROOK, ILLINOIS:
During the last legislative session, the Illinois Legislature passed the
"Local Government Taxpayers' Bill of Rights Act." Municipal
interests, such as the Illinois Municipal League and DuPage Mayors
and Managers Conference, and interests representing payers of locally
imposed taxes agreed to support this Act which is effective
January 1, 2001. The legislative intent for this Act states: "The
provisions of this Act are designed to reduce the burden on both
taxpayers and tax collectors by specifically providing that fair and
consistent tax processes and procedures be adopted and disseminated to
taxpayers at the local level, while at the same time preserving local
government's full authority to collect taxes are lawfully due under their
taxing ordinance."
The limitations provided by the Act take precedence over any
provisions of any tax ordinance previously adopted by a unit of local
government. The Act applies to locally imposed taxes such as the
utility tax, the telecommunications tax and hotel tax. Sales taxes are
not covered by the Act. Fees collected by a unit of local government
are also not covered, with the exception of the Infrastructure
Maintenance Fee (IMF). The Village suspended the imposition of the
IMF effective January 1, 2001, and increased the telecommunications
tax to 3 %. The proposed ordinance provides for audits, late payments,
VILLAGE OF OAK BROOK Minutes
Page 6 of 12 January 9, 2001
ORD #01 -zO-
V -DU -S WM+
FP -S -983
VAR EXT
9 NATOMA DR
ORD #01 -GL-
M UN -TX-
RR -G -668
LOCAL TAX
RIGHT & RESP
credits /refunds, appeals, interest/penalties, hearings and voluntary
disclosure.
All units of local government are required to adopt an ordinance that is
consistent with the provisions of the Act.
Motion by Trustee McInerney, seconded by Trustee Savino, to adopt
Ordinance #200 1 -GL-MUN-TX-RR-G-668, "An Ordinance in
Connection with Rights and Responsibilities Related to Locally
Imposed and Administered Taxes of the Village of Oak Brook,
Illinois," as presented and waive the full reading thereof. ROLL CALL
VOTE:
Ayes: 5 - Trustees Butler, Craig, Kenny, McInerney and Savino.
Nays: 0 - None.
Absent: 1 - Trustee Caleel. Motion carried.
5) ORDINANCE #2001 -BU -S -984, AN ORDINANCE
AUTHORIZING A LOAN TO THE SPORTS CORE FUND:
The current ordinance authorizing loans from the General Corporate
Fund to the Sports Core Fund expired on January 31, 2001. The prior
ordinance authorized a consolidated loan of up to $750,000 in order to
fund capital and operating needs of the Sports Core dating from 1996-
1999. At the end of December an additional $40,000 was needed in
order to fund the final payroll and bill listing for 2000. This shortfall is
due primarily to weather - related factors as well as the under budget
performance of the food and beverage operations for 2000. Finance
Director Langlois requested that the loan amount authorized is
increased to $790,000. Per the 2001 -2005 Five -Year Financial Plan,
repayment of this loan is scheduled to begin in 2003.
The current ordinance authorized a loan of up to $1,313,440 in order to
provide funding for the golf clubhouse expansion project and a loan of
$125,000 for the pool deck replacement project in advance of receipt of
the proceeds from the sale of the Westchester Park property. Due to
the final payout on both projects having already been made, the loan
amounts authorized can be adjusted to $1,298,300 for the golf
clubhouse expansion project and $125,500 for the pool deck
replacement project. Since the proceeds from the sale have not yet
occurred, Finance Director Langlois also requested that the
authorizations be extended for an additional one -year term.
To date, expenses of approximately $107,000 have been paid for
engineering and subdivision work in Westchester Park, with additional
VILLAGE OF OAK BROOK Minutes Page 7 of 12 January 9, 2001
46
ORD #01 -BU-
S -984
SC LOAN
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VILLAGE OF OAK BROOK
1200 OAK BROOK ROAD
OAK BROOK, ILLINOIS 60523 -2255
PHONE: 630 990 -3000
FAX: 630 990-0876
January 11, 2001 W E B S I T E: www.oak- brook.org
Sterling Codifiers, Inc.
Attention: Robertson S. Rollins, General Manager
7600 Mineral Drive
Coeur d'Alene, ID 83814
Dear Rob:
The Village Board, at their Board Meeting of Tuesday, January 9, 2001, passed and approved the
following ordinances:
ORDINANCE 2001- LC -AL -G -667 AN ORDINANCE AMENDING TITLE 4, CHAPTER 1 SECTION
8A OF THE VILLAGE CODE OF THE VILLAGE OF OAK BROOK, ILLINOIS RELATIVE TO THE
NUMBER OF AUTHORIZED LIQUOR LICENSES
/ORDINANCE 2001- GL- MUN- TX -RR -G -668 AN ORDINANCE IN CONNECTION WITH RIGHTS
AND RESPONSIBILITIES RELATED TO LOCALLY IMPOSED AND ADMINISTERED TAXES OF
THE VILLAGE OF OAK BROOK, ILLINOIS
The above Ordinances are being forwarded to your for inclusion in the Code of Ordinances of the Village
of Oak Brook. I would appreciate your acknowledging receipt of these Ordinances.
Sincerely,
Richard A. Martens
Village Attorney
RAM/jr
Enclosure